2008 (6) TMI 409

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....h, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellants filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals) whereby benefit of notification No. 51/96-Cus. dated 23-7-1996 was denied and demand was confirmed. The goods imported by the appellants were also ordered to be confiscated and for the release of the goods ....

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....ds and imposed redemption fine and penalty. 5. Contention of the appellants is that at the time of import they were having essentiality certificate issued by the university to the effect that the goods in question are essential for imparting technical education programme and subsequently withdrawn the essentiality certificate on the ground that the college should be recognized as Ph.D. resea....